Mitigating factors are conditions, circumstances, or events that reduce the seriousness of an offense or liability. They can be used to explain the circumstances that led to a wrongdoing or to reduce the severity of a penalty imposed. There are two main types of mitigating factors: internal and external. Internal mitigating factors include mental health issues, emotional distress, addiction, and financial hardship. These factors are usually used to explain why a person committed a crime or why they should not be held responsible for their actions. External mitigating factors include the type of crime committed, the circumstances of the crime, and whether the offender has a criminal record. These factors are used to determine the severity of the penalty and the likelihood of rehabilitation. In both cases, mitigating factors are used to explain the circumstances of an offense or to reduce the severity of the punishment. They are often used in courts to determine the level of guilt or culpability of an offender.